Think of it this way...
Different chilie peppers produce different levels of heat.
Your taste buds likes heat but can only handle a certain amount of it maybe 75 skoville units. Let's say 50 skoville units worth of heat is your dream spiciness. Just enough burn to make you sweat, but still plenty of flavor...so you try to make all your chillies that level of burn.
If one jalopenio produces 25 skoville units, in a pot of chillie, you would use 2 to get it as hot as you like.
If one habanero produces 200 skoville units on the other hand, you would only need 1 quarter of a pepper, to get the same effect.
If a ghost chilli produces 1 million skoville units, all you do is wave it over your chilli, like Budweiser does with hops.
It's pretty much the same with AAUs- Bitterness units. Different hops (even within the same species) produce different amount of acids, so if you are striving for x amount of bitterness you have to tailor the overall amount to match what you are striving for.